abc- pub sector -in grevena, greece3

8/7/2019 ABC- Pub Sector -in Grevena, Greece3

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Activity-Based Costing in the

Public Sector

Kelompok :Ria Purnama Sari

Mauliasyah

Indra Jaya


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Introduction

more than 60% of all citizen transactions aredone through Prefecture

Reality in the public administration :

absence of strategic action,

wastefulness of management of public resources,

corruptness

absence of rational designing of places of study.

ddddd

Are services too expensive and usually of lowquality ?


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Activity-based costing (ABC)

Definition:

Activity-Based Costing is a costing method based on all

activities and functions that participate in a company.

This method allows cost-accountants to assign alloverhead cost (those that cannot be apportioned directly

to the products) to the activities that take place in an

organization and then these activities with the help of

activity-drivers are assigned to the products-services

produced.

The result is to have full information about the cost of

products made.


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Literature

Review

Literature

ReviewManufacture Service Public Services

Pada literatur-literatur yang tertera pada jurnal ini, dapat dikatakan bahwa

ABC pada awalnya memang digunakan oleh perusahaan manufaktur. Namun

seiring berjalannya waktu, ABC juga digunakan oleh perusahaan jasa (Logistik,

RS, dan Bank) dan kini praktek ABC juga diterapkan di sektor publik.


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ABC Steps and Advantages

Steps

Recognition of cost objects(the reason of cost analysis)

Defining the activities thataffect each cost object

Determining the sources ofexpenses that affect eachactivity

Assigning the activities to the

cost objects Transfer the activity cost to the

cost objects and argue on thefinal results

Advantages The expenses are analyzed with greater

detail than the traditional methods wherethe expenses are only categorized as directand indirect.

While traditional cost methods group theGeneral Expenses (GE) (Overhead Cost) inthe general cost-centers such as those ofProduction, Administration, Disposal,Services and Research and then, distributethem to the products; Activity-Based Costingcategories them according to the activitiesthat consume them.

Activity-Based Costing analyses all theactivities, providing information to theadministration of those activities thatcontribute less, or, cost more than theyshould, letting the managers abolish some ofthem.

Detailed Activity and cost analysis present agreat help for creating better budgets


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PREFECTURE PROFIL

13 DIVISI

DIVISI YANG DITELITI ADALAH

DIVISION OF ECONOMIC SERVICE

4 DEPARTEMEN

DATA YANG DIGUNAKAN :

GAJI PEGAWAI TAHUN 2007

BELANJA TIAP DIVISI DAN

DEPARTEMENINVENTARISASI ASET TETAP

Grevena prefecture

Fokus Analisis :

SUMBER DAYA PREFEKTUR

DAN BIAYA-BIAYANYA

DEPARTEMEN DANAKTIVITAS


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DIVISION OF ECONOMIC SERVICES PROFIL

Mission

THE REASSURANCE OF THE NECESSARYRESOURCES AND REVENUE FOR THE PREFECTURE

THE RECORD

THE DEVELOPMENT AND THE PROTECTION OF THE

ASSETS OF THE PREFECTURE

THE PAYMENT OF THE CHEQUES

THE CREATION OF THE NEXT YEARS BUDGET THE CREATION OF THE STATEMENT OF ACCOUNTS

AND BALANCE SHEET

Departements

BUDGET DEPARTEMENT

REVENUE AND PAYMENT

DEPARTMENT

ASSETS AND PROCUREMENTDEPARTEMENT

EXPENSES AUDIT DEPARTEMENT

SECRETARIAL DEPARTEMENT

ANALYSIS OF DIVISION

RESEARCH

ANALYSIS


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RESOURCES ANALYSISTable 1 : Annual statement of account of 2007 for division of economic services

1 Employees Salaries 149,471.28 3,636,509.77

2 Telecomunication expenses 2,700.00 38,400.00

3 Water supply irrigation expenses 50.00 1,420.00

4 Lighting expenses 3,100.00 63,046.00

5 Cleanness expenses 2,500.00 126,900.00

6 Expenses for supply of stasionary 1,700.00 22,091.00

7 1,200.00 5,467.00

8 Expenses for supply of detergents 320.00 17,330.00

9 Expenses for heating 4,500.00 93,350.0010 Expenses for operational supply 700.00 18,580.00

11 Expenses for supply of personal

heating devises

240.00 4,415.00

12 Depreciation of fixed assets 5,550.35 0.00

Total 172,031.63 4,027,508.77

Categories Account Division Total () Prefecture Total ()

Expenses for supply of books,

peridocals & newspaper

DIRECT COST

MISCELLANEOUS

COST

INDIRECT

COST


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IMPLEMENTATION OF ABC


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Table 2 : Employee No.1 of the revenue & payment departement

Cash a cheque (payment) 1,300 25 17,369.76 714.52 1,959.68

Revenues collection accounting 208 4 2,779.16 114.32 313.55

Record of all transactions 104 2 1,389.58 57.16 156.77

Total 1,612 31 21,538.50 886.00 2,430.00

Table 3 : Employee No.2 of the revenue & payment departement

Cash a cheque (payment) 1,040 20 23,873.50 775.50 2,430.00

Total 1,040 20 23,873.50 775.50 2,430.00

Activity

ActivityHourly occopationer ear

Hourly occopationer week

Employeesalar

Depreciationcost

Miscellanouscost

Hourly occopation

er ear

Hourly occopation

er week

Employee

salar

Depreciation

cost

Miscellanous

cost

back

Working time gap

Working time gap

Cost driver


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back


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back


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Table 4 : Total annual cost per costumer

Budget 2 49,074.63 16.60

Revenue & Payment 2 51,933.50 17.57

Assets & Procurement 1 22,645.25 7.66

Expenses Audit 1 25,286.85 8.55

Secretarial 1 23,091.00 7.81

Total 172,031.23 58.19

DepartmentNo. of

employees

Total cost per

department ()

Cost per costumer

per deparment ()

RESULT OF ABC METHOD

Cost per constumer for

revenue and payment

departement

Cost per constumer for

Division of Economic Services

back


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The i r se w s t resent the sicrinci les nd r cedures f nd texamine whether the implementati n f thismethod is possi le toa ublic Sector

rganization

Show great detail, along with capabilities toprovide information regarding the costestimation, so that canbeeasily usedby theadministration for identifying thebottleneck

Theuseof this method can resolveall thedeficiencies of ublic Sector, soas citizens andcompanies will bebetter served

abc- pub sector -in grevena, greece3

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